فعالية الممارسات الجبائية في تدنية التكاليف الجبائية

Résumé: the collective management is the top level of the use of collection, the manager has the right to choose between collective choices that are put under the use of the company and the benefit from the collective privileges under the taxes imposed by the Algerian legislature. This study addresses the issue of collective management and its role in reducing tax costs in economic companies, and on this basis we have tackled the theoretical underpinnings on collective management and the importance of collective practices in reducing collective costs, and the most important studies that address the issue from differengt point of views , but at the end it aims to reach one goal that isthe inclusion of the collective factor as one of the most fundamental factors in the economic companies, in addition to the theoretical study, we have worked on a practical study on one of the economic companies relying on the personal interviews and documentation to assess the practices and taxes imposed on the company with a view to reach a clear understanding And through our study to a sample of some companies we found that there is no care to the collective management because of there is no service which specialized in collection, also there is formation in this field for the company to be able to reduce the tax burden without violating the legal rules.

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